開發利益還收에 대한 實證的 硏究 : 宅地開發地區 周邊地域을 中心으로

택지개발 주변지역의 개발이익 환수제도를 실증적으로 분석했다.

The main purpose of this thesis is to suggest a better system on the redemption of betterment through the analysis of the current system and the empirical case study in Korea. To achive objectives mentioned above, this study carried out under the such limit of conceptual, time and space scopes as follows: 1) The betterment means a broad sense conception including all of increased value because of Government investment, land use planning, and social - economic factors. 2) The space scope of this study is the outskirts of three subdivision districts - Kayang District, first Bangwha District and second Bangwha District - at Kangseo-Ku in Seoul.

3) The study period is from July 1, 1985 to December 31, 1992. The major findings of this study are as follows: Firstly, a good sum of betterment by the subdivisions of land development and road improvement has significantly occured at the outskirts where this project has been carried out. For example the average increase in land price at the subject area during 1985-1992 was estimated at 358.0% compared with the average increase at the same period of 167.1% in Seoul and 198.2% at Kangseo-Ku. Secondly, the highest regression coefficients of the research model was 0.596503 in a general residence districts among three administrative land uses.

It also shows that the highest regression coefficients is -0.144047 in an access to market among other three access variables and reveal at the commercial land use of 0.315842 among other four present land use variables. Thirdly, the rsearch shows that the highest increase in land price was 967.9% in rice paddy out of four land categories and 645.4% in production greens among four land use zonings as well as 466.9% in a corner lot beside the middle broad way out of five access to road sizes.

Fourthly, the greater part of betterment is redeemed at the rate of 42.71% in time of land assignment and little betterment is redeemed at the rate of 0.23% in time of land acquisition and at 0.29% in possession. According to such various analyzed results as described above, the policy suggestions to improve the current system on betterment redemption in Korea can be presented as follows: 1) The composite land tax must be intensified in tine of land possession in order to redeem the betterment more.

2) The rate of treated acquisition tax at 2% must be rasied to 50% in order to balance it with the land value increment tax and development assessment, and to redeem the betterment occured by change in land categories. 3) The special assessment which has repealed four years ago must be revived again in order to redeen the betterment occured by improving roads. 4) It needs to introduce the regression analsis method into current using market value approches for the more acurate appraisal of land valuation.